CLA-2-84:OT:RR:NC:N1:106
Christine A. Cook, Import Analyst
Fluke Corporation
6920 Seaway Boulevard
Everett, WA 98203-5829
RE: The tariff classification of a temperature calibration bath from the United States
Dear Ms. Cook,
In your letter dated May 15, 2013, you requested a tariff classification ruling.
The item under consideration has been identified as a Deep-Well Compact Temperature Calibration Bath (Model # 7381-25). You state that the Deep-Well Compact Temperature Calibration Bath is a constant temperature fluid bath which is used for the purpose of calibrating a wide variety of thermometers and temperature sensors. The bath is primarily used by meteorologists in national metrology institutes and third-party laboratories that require stable and precise temperatures during calibration.
The bath features a temperature range of -80 degrees Celsius to 100 degrees Celsius. The Fluke calibration control system automatically adds refrigeration when needed to cool down quickly, and shuts down refrigeration when needed to heat up quickly. For maximum stability, refrigeration levels are automatically balanced to match the set-point temperature.
The bath measures 457 millimeters (18-inches) deep and access openings are 120 millimeters by 172 millimeters (4.7 inches by 6.8 inches) which allow the user to calibrate many thermometers simultaneously. Depending on the desired temperature range, liquids including water, ethylene glycol, mineral oil, silicone oil and ethanol, as well as others, may be used in the bath. The user interface, including temperature settings and readout, is provided by an 8-digit LED display and four key switches.
In your ruling request, you suggested classification in 9032.89.60, Harmonized Tariff Schedule of the United States (HTSUS). We do not agree. As noted in Slip-op 10-72 of the Court of International Trade, Applied Biosystems v. US, dated June 28, 2010, “By its terms, HTSUS Heading 9032 describes the elements of a thermal cycler that direct heating and cooling, but does not describe the elements which actually heat or cool”. The Deep Well Compact Calibration Bath similarly includes major elements that, at a minimum, heat the water, as well as having the receptacles, closures, etc. for the Bath. Harmonized System Explanatory Note I-E-a to 9032 specifically excludes similar items, ie., “thermostatic” or “thermostat” steamers, cabinets, etc., in which the temperature is kept constant by means of a thermostat, are to be classified in their respective headings.”
Classification of goods in the HTSUS is governed by the General Rule (GRIs). GRI 1 states “ … classification shall be determined according to the terms of the headings … .”
Therefore, the applicable classification subheading for the Deep Well Compact Calibration Bath will be 8419.89.9585, HTSUS, which provides for, “Machinery, plant or laboratory equipment, … by a process involving a change of temperature such as heating, … or cooling … : Other machinery, plant or equipment: Other: Other: Other: Other: For other materials”.
As you had stated in your request, your intention is to import these items primary for return after repair services through various Ports and locations in the United States. At this time, Fluke Corporation will not utilize duty free treatment under Special Classification Provisions in Chapter 98 of the Harmonized Tariff Schedule of the United States (HTSUS).
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, please contact the National Import Specialist at 646-733-3017.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division